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All Journal Jurnal Ilmiah METHONOMI JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Panggabean, Priska Basariana
Faculty Of Economics And Business, University Of Pelita Harapan, Jln Imam Bonjol No.6, Medan, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI EFISIENSI PENGGUNAAN MODAL KERJA PADA PT. FESINCOME INDOUTAMA DURI Hotnida Sirait; Ramelia Tambunan; Priska Basariana Panggabean; Kolistin Kolistin
Jurnal Ilmiah METHONOMI Methonomi Edisi Khusus (Suplemen) Tahun 2018
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan (current ratio, inventory turnover, total debt to tatal asset dan  return on asset) untuk menilai penggunaan modal kerja sudah efisien. Penelitian ini dilaksanakan di PT. Fesincome Indoutama Duri melalui dokumentasi berupa struktur organisasi dan laporan keuangan perusahaan yang terdiri dari neraca dan laporan laba-rugi tahun 2013 - 2016. Data yang digunakan dalam penelitian ini dianalisis deskriptif, yaitu data yang sudah dikumpulkan kemudian diklasifikasikan dan dianalisis. Selanjutnya dilakukan analisis kuantitatif, yaitu dengan merumuskan dan menyajikan data dalam bentuk angka-angka. Kesimpulan yang diperoleh dalam penelitian ini adalah: Current ratio yang diperoleh PT. Fesincome Indoutama Duri tahun 2013 - 2016 dalam kondisi likuid, karena lebih besar dari ukuran 1:1 atau 100% ini berarti bahwa perusahaan mampu untuk memenuhi kewajibannya yang segera (jatuh tempo). Tingkat perputaran sebanyak 12,24 kali pada tahun 2013 dan menurun menjadi 7,83 kali pada tahun 2016. Jumlah nominal harga pokok penjualan yang besar masih belum mampu membuat perputaran persediaannya dalam klasifikasi cukup. Rasio  DAR perusahaan mengalami fluktuasi yaitu 42,70 % kemudian meningkat tahun 2014 yaitu 49,53 dan mengalami penurunan pada tahun 2015 menjadi 46,61 % dan tahun 2016 sebesar 48,28 %. Berdasarkan prinsip 1:1 atau 100%, apabila kurang dari ukuran tersebut dianggap kurang baik. ROA perusahaan mengalami peningkatan dari 3,67 % pada tahun 2013 menjadi 3.86 % pada tahun 2014, tetapi mengalami penurunan pada tahun 2016 yaitu 0,16 %. Semakin kecil (rendah) rasio ini, semakin kurang baik.
PENGUKURAN RASIO KEUANGAN TERHADAP KINERJA BANK PEMERINTAH Di INDONESIA Panggabean, Priska Basariana
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

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Abstract

Banking financial performance is calculated based on financial ratios, which will show the bank's ability to comply with established regulations and financial systems and the amount of profit generated from the use of banking capital. The financial ratios that are calculated and analyzed in this study are CAR, NIM and LDR as independent variables, and how these ratios affect the bank's ability to manage capital over invested assets, namely ROA as a dependent variable. The study used financial statement data of state banks in Indonesia with a research period of 5 years and was analyzed using simultaneous regression method. From the tests conducted, it is known that NIM and LDR are positively correlated with ROA and CAR is negatively correlated with ROA. This shows that the bank's ability to manage assets, disburse credit for deposits obtained from the public, as well as the ability to allocate a certain amount of capital in accordance with central bank regulations, will affect the rate of return on all management of productive assets of the bank.
PENERAPAN METODE CAMEL DALAM PENILAIAN KONDISI KESEHATAN BANK UMUM PEMERINTAH DI INDONESIA Panggabean, Priska Basariana
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.54140

Abstract

The level of banking health shows the effectiveness of banks in carrying out their operational activities, activeness in maintaining financial stability and quality of service for customers. Bank Indonesia as the central bank, has a major role in monitoring and maintaining the quality and health of all banking institutions in Indonesia. The health condition of financial institutions can be evaluated using the CAMEL method, which is a measurement of Capital, Asset, Management, Earning and Liquidity. In this research, measurement, comparison and analysis of the health of government commercial banks in Indonesia were conducted based on published financial statement, with data from 2018 to 2022.
ANALISIS RISIKO NILAI TUKAR MATA UANG ASING TERHADAP PROFITABILITAS BANK UMUM NASIONAL DI INDONESIA Panggabean, Priska Basariana
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 12 No 1 (2025): JMBI UNSRAT Volume 12 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v12i1.60908

Abstract

Bank’s exposure to market risks significantly affects bank's income, profit and return even though it is not its primary source of income. This study will analyze the relationship between foreign exchange rate risk using the Value at Risk method against the rate of return on assets invested by banks. The data used is sourced from data on the Net Open Position of 5 Banks in Indonesia in 2021, 2022, 2023 in 5 foreign currencies, calculated with Value at Risk approach in portfolio currencies, as the independent variables. Regression analysis was carried out simultaneously with the financial ratios of CAR, NPL, and NIM as control variables. The results obtained showed that the increase in foreign exchange rate risk with the Value at Risk method along with CAR and NIM have a positive correlation with the increase in RoA and the NPL ratio had a negative correlation with the increase in RoA.
Co-Authors Hotnida Sirait Kolistin Kolistin Ramelia Tambunan